Articles by CA S K MISHRA

Sale of Scrap materials: Applicability of GST and TDS

Posted by CA S K MISHRA 14 November 2024 96805 Views

The term "Scrap" has not been defined any where in the GST Laws. As such one can derive its meaning as per normal business or commerce parlance.

TDS on Purchase of Property For FY 2023-24

Posted by CA S K MISHRA 05 March 2024 21832 Views

Finance Act, 2013 has introduced Sec 194-IA which provides for deduction of tax at source in case of payment of sale consideration of immovable property (other ...

GST on Inter-Branch Supply: Rules & Valuation

Posted by CA S K MISHRA 11 August 2021 38660 Views

Understand GST implications for inter-branch and inter-unit supplies. Learn about valuation rules, invoicing, and input tax credit eligibility.

TDS under Section 194-O for E-Commerce Operators

Posted by CA S K MISHRA 25 November 2020 11931 Views

Understand TDS obligations for e-commerce operators under Section 194-O. Learn deduction rates, thresholds, and exceptions. Get compliant today!

GST TDS FAQs: Section 51 Explained

Posted by CA S K MISHRA 23 November 2020 9503 Views

Understand GST TDS with our FAQs. Learn who deducts, when, rates, deposit dates, filing, and exemptions under Section 51 of the CGST Act.

New return filing system under GST

Posted by CA S K MISHRA 08 April 2020 18414 Views

IntroductionThe roll out of GST has been a landmark achievement with respect to unifying multiple central and state taxesbarring a few goods / sectors and avail...

GST Audit - An overview

Posted by CA S K MISHRA 29 December 2019 8259 Views

INTRODUCTIONGoods & Services tax (GST) is a comprehensive, destination based indirect tax levied on manufacture, sale and consumption of goods & service

Reverse Charge (RCM) U/s 9(4) of CGST Act,2017

Posted by CA S K MISHRA 24 November 2019 29206 Views

The Charging section is a must in any tax law for levy and collection of tax. Before imposing any tax, it must be ensure that the transaction falls within the a...

Registration under GST for works contract

Posted by CA S K MISHRA 23 August 2019 17851 Views

The registration under GST is PAN based and State-specific. Every taxable person (subject to threshold limit) is required to obtain a PAN based registration in ...